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2024 unit information
MPA701
Prerequisite for M701, M731, M751 students: MBA702/MBR702 or MBA711/MBR711 or MPA702 or MPA751
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
This will include educator guided online learning activities within the unit site.
1 x 3 hour on-campus seminar (recordings provided) each week
1 x 2 hour online seminar (recordings provided) in weeks 2, 4, 6, 8 and 10
This unit builds on introductory accounting that was developed in MPA701 Accounting. The focus of this unit is on gaining an understanding of the regulatory and conceptual frameworks which underpin accounting for corporate entities. Understanding these frameworks and accounting standards ensures that the logic behind existing accounting rules and possible alternative approaches can be understood leading to a deeper understanding of what accounting is trying to achieve.
Explain, discuss and integrate the technical and theoretical knowledge about the regulatory environment relating to Australian corporate accounting and reporting; and apply the relevant concepts to "real" situations.
GLO1: Discipline-specific knowledge and capabilities GLO2: Communication
ULO2
Identify, discuss, evaluate and apply the relevant accounting standards relating to definition, recognition, measurement and disclosure requirements of accounting elements, assets, liabilities, equity, income and expenses.
ULO3
Explain, discuss and evaluate the issues involved in accounting for investment in subsidiaries; and apply this knowledge in preparing group accounts.
GLO1: Discipline-specific knowledge and capabilitiesGLO4: Critical thinkingGLO5: Problem solving
ULO4
Apply the appropriate technical and theoretical knowledge in preparing consolidated financial statements by making reference to relevant accounting standards.
GLO1: Discipline-specific knowledge and capabilities GLO2: CommunicationGLO4: Critical thinkingGLO5: Problem solving
Part A: 1000 wordsPart B: 500 words + worksheet
Part A: 10%Part B: 10%
Assessment 2: (Individual) Case Study Data Analysis
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit
The texts and reading list for the unit can be found on the University Library via the link below: MAA716 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
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